Nonprofit · EIN 45-4972366
WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION
Tax-exempt · MOUNDSVILLE, WV 26041
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $110,287 | $102,580 | $7,707 | $36,520 | $28,471 | $8,049 |
| December 31, 2024 | 990 | $121,150 | $118,912 | $2,238 | $35,919 | $35,577 | $342 |
| December 31, 2023 | 990 | $124,346 | $118,606 | $5,740 | $46,396 | $46,740 | -$344 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,000
- of which government grants
- $5,000
- Program service revenue
- $105,287
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,375
- Program services (functional)
- $66,705
- Management and general (functional)
- $9,306
- Fundraising (functional)
- $26,569
Balance sheet and other
- Total assets, start of year
- $35,919
- Total assets, end of year
- $36,520
- Total liabilities, end of year
- $28,471
- Net assets, end of year
- $8,049
- Net assets without donor restrictions
- $8,049
- Gross receipts
- $110,287
- Employees
- 0
- Volunteers
- 3
- Year formed
- 2012
- State of legal domicile
- WV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BETTY SLACK | DIRECTOR Trustee or director | – | $0 |
| CALVIN SUTPHIN | DIRECTOR Trustee or director | – | $0 |
| TERRENCE RUSIN | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CALVIN SUTPHIN | DIRECTOR Trustee or director | – | $0 |
| TERRENCE RUSIN | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CALVIN SUTPHIN | DIRECTOR Trustee or director | – | $0 |
| TERRENCE E RUSIN | PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 616, MOUNDSVILLE, WV 26041-0616
- In care of
- % TERRENCE RUSIN
- Principal officer (990 for 2025)
- TERRENCE RUSIN, 1632 KANAWHA BLVD E, CHARLESTON, WV 25311
- Signed the 990
- TERRENCE RUSIN, PRESIDENT
- Phone
- (877) 829-5500
- Website
- WWW.MOCKPRISONRIOT.ORG
- Return prepared by
- JAMES M TAYLOR CPA
Mission
FUNDS RAISED & RECEIVED BY THE WV CORRECTIONS TRAINING FOUNDATION ARE INVESTED AND USED FOR SUPPORT AND OPERATION OF THE MOCK PRISON RIOT AT THE DECOMMISSIONED WV PENITENTIARY IN MOUNDSVILLE, WV
Program accomplishments
- FUND RAISING FOR PRODUCTION OF A YEARLY MOCK PRISON RIOT. PRISON RIOT IS TO TRAIN OFFICERS, MEDICAL, AND ADMINISTRATIVE STAFF IN CASE RIOT SHOULD BREAK OUT WHERE THEY WORK. APPROXIMATELY 900-1500 PARTICIPATE IN THE TRAINING.Expenses $66,705 · revenue $105,287
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-4972366
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I12)
- Assets (IRS master file)
- $36,520
- Income (IRS master file)
- $110,287
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $110,287 | $102,580 | $36,520 | XML |
| 990 | December 2024 | $121,150 | $118,912 | $35,919 | XML |
| 990 | December 2023 | $124,346 | $118,606 | $46,396 | XML |
| 990 | December 2022 | $99,106 | $77,325 | $49,176 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-4972366).
Questions about WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION
- What is the EIN of WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION?
- The employer identification number (EIN) of WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION is 45-4972366.
- Is WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION?
- The 990 for the year ended December 31, 2025 names TERRENCE RUSIN.
- Who are the officers and directors of WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does WEST VIRGINIA CORRECTIONS TRAINING FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $110,287, expenses of $102,580 and total assets of $36,520 at year end.
Other nonprofits in MOUNDSVILLE
- PUBLIC DEFENDER CORPORATION FOR THE SECOND JUDICAL CIRCUIT OF EIN 55-0630578 · last filed 990 for 2025
- HELPING HAND FOUNDATION EIN 30-1303156 · last filed 990-PF for 2026
- MARSHALL COUNTY RESCUE LEAGUE INCORPORATED EIN 55-0628843 · last filed 990 for 2024
- MARSHALL COUNTY SENIOR CITIZEN CENTER INC EIN 55-0531683 · last filed 990 for 2025
- MOUNDSVILLE ECONOMIC DEVELOPMENT COUNCIL INC EIN 55-0737283 · last filed 990 for 2024
- MOUNDSVILLE COUNTRY CLUB INC EIN 55-0239048 · last filed 990 for 2024
- MARSHALL COUNTY FAMILY RESOURCE NETWORK INC EIN 55-0750180 · last filed 990 for 2025
- MARSHALL FAIR INC EIN 55-0347309 · last filed 990 for 2025
All nonprofits in MOUNDSVILLE · West Virginia · Crime and legal-related